https://www.taxtmi.com/caselaws?id=376421 An assessment made on best judgment basis was set aside because the assessee had replied to the notice and specifically sought a personal hearing and leave to produce additional documents if required. The assessing authority finalised the assessment without granting that effective opportunity. The HC held that, where such a request is made, the authority must hear the assessee before concluding the assessment; failure to do so violates natural justice. The assessment order was therefore liable to be quashed and the matter remitted for fresh adjudication after hearing the assessee and considering additional material, if available. en-us Tue, 26 Feb 2019 00:00:00 +0530 Sat, 09 Mar 2019 07:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376421 An assessment made on best judgment basis was set aside because the assessee had replied to the notice and specifically sought a personal hearing and leave to produce additional documents if required. The assessing authority finalised the assessment without granting that effective opportunity. The HC held that, where such a request is made, the authority must hear the assessee before concluding the assessment; failure to do so violates natural justice. The assessment order was therefore liable to be quashed and the matter remitted for fresh adjudication after hearing the assessee and considering additional material, if available. Case-Laws VAT and Sales Tax Tue, 26 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376421